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The ATO and SMSFs: An update paper

Published on 12 Mar 15 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • state of play and contemporary services
  • exempt current pension income (ECPI)
  • paying pension on death
  • planning for the unexpected
  • non-commercial limited recourse borrowing arrangements (LRBAs)
  • SMSF loan arrangements that contravene super laws
  • voluntary disclosure: case study.

Author profile:

Matthew Bambrick
Current at 11 June 2014 Click here to expand/collapse more articles by Matthew Bambrick.
 

 

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